Corporate welfare interventions such as contributions for rent and those for bills are worth up to one thousand euros without taxes for all employees and up to 2 thousand for those with dependent children: the Revenue Agency clarifies this in a circular.
"The limit within which it is possible to recognize tax-exempt goods and services, ordinarily set at 258.23 euros, we read, is established at one thousand euros, with a further increase to 2 thousand euros for employees with dependent children".
The 2024 Budget Law (in derogation of art. 51 of the TUIR), in fact, establishes that the goods and services provided and the sums paid or reimbursed to workers do not contribute to the employee's income, within the limit of one thousand euros.
This ceiling rises to 2 thousand euros if the employee has dependent children.
Fringe benefits may include not only the sums for the payment of domestic utilities (electricity, water and gas), but also those for the rent or interest on the mortgage of the worker's main home, even if the rental contract or mortgage is made out to the employee's spouse or other family member
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